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GST Return Filing & Invoicing
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Important GST Dates – Your Calendar for GST 2018

Filing of returns with the Government within stipulated dates is important for a taxpayer to avoid payment of any Interest and Penalty.

A GST calendar can help you remember when to file your returns. Forms GSTR-1, 2, 3 are to be a filed by a person registered under GST for each month other than the people who are registered under the composition scheme. A person registered under the composition scheme has to file GSTR-4 under GST for each quarter.

Due date for GSTR-6 Extended!

Due date of GSTR-6 filing for the months from July 2017 to June 2018 is extended to 31st July 2018. (Notification dated 31st May 2018).

Due date for GSTR-3B Extended!

Due date of GSTR-3B filing for the month of April 2018 is extended to 22nd May 2018. The initial due date was 20th May 2018. Read the press release here.

 

Here is a quick look at upcoming Statutory due dates in  June 2018 for all of you :

GST Calendar 2018

 

Latest Announcement as on 4th May 2018

At the 27th GST council meeting held on 4th May 2018, a decision was taken for continuing GSTR-1 and GSTR3B filing for another six months until the new system of GST Returns comes into effect.

Updates as on 23rd March 2018:

Certain notifications were made on 23rd March 2018 to give effect to decisions made in 26th meeting of GST council.

26th GST Council Meet was held at New Delhi on 10th March 2018, the following were highlights:

1. No concrete decision was taken to introduce any changes on GST returns filing. Also, it was clarified that the existing system of return filing will continue. GSTR 3B to continue as notified by CBEC on 23rd March 2018.

2. Dates for E-Way Bill Implementation has been set as follows:

-For Inter-State movement of goods: From 1st April 2018 (notified)

-For Intr-State movement of  goods(States to be divided into four phases): From 15th April 2018*

3. RCM to be deferred till 30th Sept 2018(notified)

4. TDS & TCS provisions under GST to be made applicable from 1st October 2018(notified)

Updates as on 7th March 2018:

TRAN-2 statement filing has now been extended to 31st March 2018 to declare Closing stock of goods as on 30th June 2017 that are sold after 1st July 2018 but up to six tax periods, on which Transitional ITC under VAT can be claimed as ITC under GST where the supporting documents are not present. Ensure you have filed TRAN-1 before this!

 

Latest Updates on Forms

TRAN-2 form filing due date extended to 30th June 2018.(Notification dated 28th March 2018)

-TRAN-1 facility is now opened until 30th April 2018 for selected taxpayers

Only selected taxpayers who tried filing but could not complete the TRAN-1 procedure of filing (original or revised) on or before the due date 27th Dec 2017 Due to IT glitch, can get this window of TRAN-1 filing & the corresponding month GSTR-3B can also be filed before 31st May 2018.

Earlier, the notification 12/2018 dated 7th March 2018 had extended the TRAN-2 statement filing up to 31st March 2018.

Order No. 09 and 10/2017 dated 15th November 2017 had extended the due date for filing of GST TRAN-1 to 27th December 2017.

Attention GST registered taxpayers!

31st March 2018 is the deadline to opt into Composition for FY 2018-19

For: Any GST registered taxpayer who want to opt for the Composition scheme for FY 2018-19;

31st March 2018 is the deadline to file the intimation in Form GST CMP-02 to opt into composition scheme for the FY 2018-19.

Follow our Step-by-step Guide to file CMP-02

Also, furnish a statement in form ITC-03 within 60 days of commencement of the FY 2018-19 to declare the ITC claim that has to be reversed on inputs/capital goods in stock, in semi-finished or in finished goods.

As per 23rd GST Council Meet on 10th November 2017

Relief in GSTR compliance

  • All businesses to file GSTR-1 and GSTR-3B till Sept 2018.
  • GSTR-2 and GSTR-3 filing are suspended.
  • Turnover under Rs 1.5 Cr can also opt to file quarterly GSTR-1
  • Turnover above Rs 1.5 Cr have to file monthly GSTR-1
  • All businesses to file GSTR-3B by 20th of next month till Sept 2018.

GSTR-1 filing Due Dates

For turnover upto Rs 1.5 cr and opted Quarterly

Period  Due dates
Jan- Mar 2018 30th April 2018
Apr-June 2018 31st July 2018
July-Sept 2018 30th Oct 2018


For turnover of more than Rs 1.5 cr/ For turnover of less than 1.5 cr but opted Monthly

Period Dates
April 2018 31st May 2018
May 2018 10th June 2018
June 2018 10th July 2018
July 2018 10th Aug 2018
Aug 2018 10th Sept 2018
Sept 2018 10th Oct 2018

Other GSTR filing extensions

Return Revised Due Date Old Due Date
GSTR-6 (by ISD) for July to June 2018 31st July 2018 31st May 2018

 

Due dates for filing GSTR-3B for August 2017 to June 2018 

 

Month Last Date of filing GSTR-3B
August 2017 20th September 2017
September 2017 20th October 2017
October 2017 20th November 2017
November 2017 20th December 2017
December 2017 22nd January 2018
January 2018 20th February 2018
February 2018 20th March 2018
March 2018 20th April 2018
April 2018 20th May 2018
May 2018 20th June 2018
June 2018 20th July 2018

 

Having known the dates now, make sure to mark this on your calendar!

Missed the above filing date of GSTR?… Ensure you make payment of tax along with the applicable late fees. Check out